| 上市公司计提资产减值准备对其配股融资影响的实证研究 |
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| 引用本文： | 杨智杰,蔡吉甫.上市公司计提资产减值准备对其配股融资影响的实证研究[J].石家庄经济学院学报,2005,28(5):617-621. |
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| 作者姓名： | 杨智杰 蔡吉甫 |
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| 作者单位： | 1. 石家庄经济学院,会计学院,河北,石家庄,050031
2. 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 基金项目： | 河北省软科学项目（03457225） |
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| 摘 要： | 就上市公司计提资产减值准备对其配股融资行为的影响进行了实证研究.实证结果显示,为保其配股资格,上市公司不同程度地利用了资产减值准备政策进行了盈余操纵.最后,对此提出了自己的建议和对策.
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| 关 键 词： | 资产减值准备 配股融资 减值准备提取比率 减值损失提取比率 |
| 文章编号： | 1007-6875(2005)05-0617-05 |
| 收稿时间： | 2005-06-23 |
| 修稿时间： | 2005年6月23日 |
An Empirical Study on the Effect of Allowance for Depreciation of Asset Value on Share Allotment Financing of Listed Company |
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| YANG Zhi-jie,CAI Ji-fu.An Empirical Study on the Effect of Allowance for Depreciation of Asset Value on Share Allotment Financing of Listed Company[J].Journal of Shijiazhuang University of Economics,2005,28(5):617-621. |
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| Authors: | YANG Zhi-jie CAI Ji-fu |
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| Abstract: | This study examines whether allowance for depreciation of asset value drawn from listed companies affects their share allotment. Regression results drawn from 807 listed companies in Shanghai and Shenzhen show that many listed companies do earning management by utilizing depreciation of asset value to secure the qualification of share allotment. At last, this study puts forward some suggestions about it. |
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| Keywords: | allowance for depreciation of asset value share allotment financing ratio of allowance for depreciation of asset value ratio of loss from reduction in asset value |
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